Constitution of India

— Art. 301 — Compensatory tax — Tax whether compensatory — Reasonable relationship between tax levied and cost of regulation/services made available in lieu thereof — Necessity for empirical data to substantiate — Such relevant data not being on record, parties permitted to place them before the Court in terms of Shortnote B, Jindal Stainless Ltd. (2), (2006) 7 SCC 241 — High Court to determine impugned levies if compensatory or not, (2006) 7 SCC 271